How to Choose an Executor (Estate Trustee) for Your Will in Ontario

Most people spend their time deciding who inherits and almost no time deciding who will carry out the will. That second decision matters more than it seems. Your executor, called an estate trustee in Ontario, is the person your family will depend on at a difficult time.

What an executor actually does

The job is practical and often takes months. In general, your estate trustee locates and protects your assets, deals with your debts, files the required tax returns, applies to court for the legal authority to act where that is needed, and then distributes what is left according to your will. They are accountable to the beneficiaries for what they do. It is not a ceremonial role.

What to look for

• Willing and able. Ask before you name someone. A person who is overseas, ill or overwhelmed may not be able to act.
• Organized and honest. The job involves records, deadlines and other people's money.
• Able to stay calm in a family disagreement. Choosing a trusted professional or a neutral person can help if your family is divided.
• Close enough to manage the work, or able to cope with distance by phone and video.

Should it be your eldest child?

Not necessarily. Birth order is a poor guide. Some families name two people to act together, which shares the work but can slow decisions if they disagree. Others name one person and a backup. Naming a person who is also a beneficiary is common and allowed, but think about whether it creates a conflict.

Always name a backup

If your first choice dies, becomes incapable or declines the role, a backup avoids a delay and the need for a court to appoint someone. Name at least one, and review the choice whenever your family changes.

Can the executor witness your will?

Under Ontario's Succession Law Reform Act, a person is not incompetent as a witness solely because they are an executor. But a gift in the will to a witness, or to a witness's spouse, is generally void. That is why an executor who is also a beneficiary should not be one of the witnesses.

Compensation

Under Ontario's Trustee Act, an estate trustee is entitled to a fair and reasonable allowance for the care, pains, trouble and time spent on the estate, as a judge of the Superior Court of Justice may allow. Many family members act without payment, and your will can say what you want.

Estate administration tax

Ontario charges estate administration tax, often called probate tax, when a court issues a certificate of appointment. The Ontario government says the tax is $15 for every $1,000 of the estate's value over $50,000. Careful planning can sometimes affect it, so ask about this when you make your will.

Next steps

Our wills and powers of attorney service explains how we prepare wills, including fees. Download the free will and power of attorney checklist to write down your choices before you come in, or call (289) 652-0529. We do not handle probate or estate administration, but we can help you set up a will that makes the job easier. Related: what to expect at a will appointment.

DISCLAIMER: This article is general information about Ontario and federal law, not legal advice, and no lawyer-client relationship is created by reading it. Laws change and every situation is different, so speak with a lawyer about yours.